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Reforming Rules and RegulationsLaws, Institutions, and Implementation$
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Vivek Ghosal

Print publication date: 2010

Print ISBN-13: 9780262014687

Published to MIT Press Scholarship Online: August 2013

DOI: 10.7551/mitpress/9780262014687.001.0001

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What Does It Take for an R&D Tax Incentive Policy to Be Effective?

What Does It Take for an R&D Tax Incentive Policy to Be Effective?

(p.33) 2 What Does It Take for an R&D Tax Incentive Policy to Be Effective?
Reforming Rules and Regulations

Pierre Mohnen

Boris Lokshin

The MIT Press

This chapter examines the theory that an effective tax incentive policy should yield a cost-effectiveness ratio, or bang for the buck, greater than one. The chapter is organized as follows. Section 2.2 reviews how the effectiveness of R&D tax incentives has been assessed in the literature. Section 2.3 performs a sensitivity analysis of the incrementality ratio (or bang for the buck) to the elements that enter a proper cost-benefit analysis. Section 2.4 reports on the success of policy changes in the Netherlands, and simulates the effects of parameter changes on the existing Dutch R&D tax incentive scheme.

Keywords:   tax incentives, tax policy, taxation, cost-effectiveness analysis, Netherlands, bang for the buck

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